OpenAccountants/Zambia/Zambia Payroll & Social Contributions

Zambia Payroll & Social Contributions

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: payroll & social contributions for Zambia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Zambia, 2025

Every figure is drawn from this Tax Guide and cited to its source.

NAPSA total contribution rate

10% of earnings (5% employer + 5% employee)National Pension Scheme ActView source ↗

NAPSA employee contribution

5% of earningsNational Pension Scheme ActView source ↗

NAPSA employer contribution

5% of earningsNational Pension Scheme ActView source ↗

NAPSA monthly contribution ceiling

ZMW 3,723.60 total (ZMW 1,861.80 each party)National Pension Scheme ActView source ↗

NHIMA total contribution rate

2% of basic salary (1% employer + 1% employee)National Health Insurance ActView source ↗

NHIMA employee contribution

1% of basic salaryNational Health Insurance ActView source ↗

NHIMA employer contribution

1% of basic salaryNational Health Insurance ActView source ↗

PAYE withholding

Employer must deduct PAYE from employee pay under the progressive bands (0% / 20% / 30% / 37.5%)Income Tax ActView source ↗

PAYE remittance deadline

By the 10th of the month following deductionIncome Tax ActView source ↗

NAPSA remittance deadline

By the 10th of the month following the contribution monthNational Pension Scheme Act

Skills Development Levy

0.5% of gross emoluments, payable by the employerSkills Development Levy Act

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Payroll, NAPSA and NHIMA contributions

Employers operate PAYE withholding and must contribute to the National Pension Scheme Authority (NAPSA) and the National Health Insurance scheme (NHIMA). Note the NAPSA ceiling shown is the published 2026 figure; the 2025 ceiling should be confirmed.

NAPSA total contribution rate — 10% of earnings (5% employer + 5% employee) percent (National Pension Scheme Act)
NAPSA employee contribution — 5% of earnings percent (National Pension Scheme Act)
NAPSA employer contribution — 5% of earnings percent (National Pension Scheme Act)
NAPSA monthly contribution ceiling — ZMW 3,723.60 total (ZMW 1,861.80 each party) (approx — published 2026 ceiling; confirm 2025 figure) (National Pension Scheme Act)
NHIMA total contribution rate — 2% of basic salary (1% employer + 1% employee) percent (National Health Insurance Act)
NHIMA employee contribution — 1% of basic salary percent (National Health Insurance Act)
NHIMA employer contribution — 1% of basic salary percent (National Health Insurance Act)
PAYE withholding — Employer must deduct PAYE from employee pay under the progressive bands (0% / 20% / 30% / 37.5%) (Income Tax Act)
PAYE remittance deadline — By the 10th of the month following deduction (Income Tax Act)
NAPSA remittance deadline — By the 10th of the month following the contribution month (approx — confirm) (National Pension Scheme Act)
Skills Development Levy — 0.5% of gross emoluments, payable by the employer percent (approx — confirm rate and base) (Skills Development Levy Act)

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Payroll, NAPSA and NHIMA contributions

NAPSA total contribution rate — 10% of earnings (5% employer + 5% employee) percent (National Pension Scheme Act)

NAPSA employee contribution — 5% of earnings percent (National Pension Scheme Act)

NAPSA employer contribution — 5% of earnings percent (National Pension Scheme Act)

NAPSA monthly contribution ceiling — ZMW 3,723.60 total (ZMW 1,861.80 each party) (approx — published 2026 ceiling; confirm 2025 figure) (National Pension Scheme Act)

NHIMA total contribution rate — 2% of basic salary (1% employer + 1% employee) percent (National Health Insurance Act)

NHIMA employee contribution — 1% of basic salary percent (National Health Insurance Act)

NHIMA employer contribution — 1% of basic salary percent (National Health Insurance Act)

PAYE withholding — Employer must deduct PAYE from employee pay under the progressive bands (0% / 20% / 30% / 37.5%) (Income Tax Act)

PAYE remittance deadline — By the 10th of the month following deduction (Income Tax Act)

NAPSA remittance deadline — By the 10th of the month following the contribution month (approx — confirm) (National Pension Scheme Act)

Skills Development Levy — 0.5% of gross emoluments, payable by the employer percent (approx — confirm rate and base) (Skills Development Levy Act)